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All Journal Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi
Dorifahtu Afirstantian Maharani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Pengaruh Rasio Likuiditas dan Rasio Aktivitas Terhadap Rasio Profitabilitas pada Industri Farmasi Tahun 2020-2022 Nurusyifa Amelia; Chandra Fitriyani C.M; Dorifahtu Afirstantian Maharani; Melinda Magdarina; Cholis Hidayati
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): Desember : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v1i4.260

Abstract

The main purpose of writing this article is to analyze the influence of liquidity and activity ratios on profitability in the pharmaceutical industry in 2020-2022. Independent variables used in this study as follows liquidity (X1) is measured using the Current Ratio (CR) and activity (X2) is measured using the Total Asset Turnover (TATO), and the dependent variable is used profitability (Y) is measured using the Return on Assets (ROA). The population of this study is the entire pharmaceutical industry in Indonesia for the period 2020-2022. The samples used were 4 pharmaceutical companies, namely Kalbe, Indofarma, Kimia Farma, and Pyridam Farma. In this study the data analysis used multiple linear regression analysis (t test and F test) which is processed with SPSS 22. Judging from the multiple linear regression model, the results of the T test (partial) states that from liquidity (CR) there is a positive and significant influence on profitability (ROA), and activity (TATO) there is a negative and insignificant influence on profitability (ROA). From the day of the F test showed that liquidity (CR) and activity (TATO) simultaneously had a positive and significant effect on profitability (ROA).
Implementasi Pengungkapan Akuntansi Karbon dan Inovasi Berbasis Lingkungan untuk Nilai Perusahaan Dorifahtu Afirstantian Maharani; Ida Bagus Ketut Bayangkara
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.4236

Abstract

Penelitian ini bertujuan untuk mendapatkan pemahaman tentang bagaimana inovasi ramah lingkungan dan pengungkapan karbon berdampak pada nilai bisnis. Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia adalah subjek penelitian ini dari tahun 2020 hingga 2022. Untuk mengukur sampel penelitian ini, pendekatan kuantitatif digunakan. Penelitian ini menggunakan observasi non-terlibat untuk mengumpulkan data. Jenis data yang digunakan disebut sebagai data sekunder. Hasil menunjukkan bahwa pengungkapan emisi karbon dan inovasi hijau memberikan kontribusi positif dan signifikan terhadap nilai bisnis.
Co-Authors Chandra Fitriyani C.M Cholis Hidayati, Cholis Ida Bagus Ketut Bayangkara Melinda Magdarina Nurusyifa Amelia